FLORU-DE BOLLE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FLORU-DE BOLLE
Largest movements
- Tangible fixed assets -€10,794
down €10,794 (-13.2%), from €81,948 to €71,154
of which Furniture and vehicles: -€10,655
- Stocks and contracts -€8,648
down €8,648 (-24.5%), from €35,239 to €26,591
- Short-term financial debts -€9,213
no longer reported in 2025 (was €9,213)
- Gross operating margin -€16,760
down €16,760 (-18.7%), from €89,527 to €72,767
- Financial income -€3,115
down €3,115 (-43.8%), from €7,105 to €3,990
- Staff costs -€2,021
down €2,021 (-6.0%), from €33,930 to €31,908
- Depreciation +€1,840
up €1,840 (+20.5%), from €8,954 to €10,794
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,859 | €414,534 | -€17,325 | -4.0% |
| Fixed assets | 21/28 | €82,487 | €71,693 | -€10,794 | -13.1% |
| Tangible fixed assets | 22/27 | €81,948 | €71,154 | -€10,794 | -13.2% |
| Land and buildings | 22 | €45,411 | €45,272 | -€139 | -0.3% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €36,536 | €25,881 | -€10,655 | -29.2% |
| Financial fixed assets | 28 | €539 | €539 | = | 0.0% |
| Current assets | 29/58 | €349,372 | €342,841 | -€6,531 | -1.9% |
| Stocks and contracts in progress | 3 | €35,239 | €26,591 | -€8,648 | -24.5% |
| Stocks | 30/36 | €35,239 | €26,591 | -€8,648 | -24.5% |
| Amounts receivable within one year | 40/41 | €4,501 | €4,085 | -€416 | -9.3% |
| Trade receivables | 40 | €310 | €526 | +€216 | +69.5% |
| Other amounts receivable | 41 | €4,191 | €3,559 | -€632 | -15.1% |
| Current investments | 50/53 | €150,500 | €153,689 | +€3,189 | +2.1% |
| Cash at bank and in hand | 54/58 | €151,164 | €153,884 | +€2,720 | +1.8% |
| Deferred charges and accrued income | 490/1 | €7,968 | €4,593 | -€3,376 | -42.4% |
| Total equity and liabilities | 10/49 | €431,859 | €414,534 | -€17,325 | -4.0% |
| Equity | 10/15 | €397,869 | €394,123 | -€3,746 | -0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €379,277 | €375,531 | -€3,746 | -1.0% |
| Distributable reserves | 133 | €379,277 | €375,531 | -€3,746 | -1.0% |
| Amounts payable | 17/49 | €33,991 | €20,411 | -€13,579 | -39.9% |
| Amounts payable within one year | 42/48 | €33,991 | €20,411 | -€13,579 | -39.9% |
| Financial debts | 43 | €9,213 | - | -€9,213 | |
| Credit institutions | 430/8 | €9,213 | - | -€9,213 | |
| Trade debts | 44 | €14,463 | €10,411 | -€4,052 | -28.0% |
| Suppliers | 440/4 | €14,463 | €10,411 | -€4,052 | -28.0% |
| Taxes, remuneration and social security | 45 | €10,314 | €10,000 | -€314 | -3.0% |
| Taxes | 450/3 | €2,678 | €2,483 | -€195 | -7.3% |
| Remuneration and social security | 454/9 | €7,636 | €7,517 | -€119 | -1.6% |
| Non-recurring operating income | 76A | €3,000 | €3,500 | +€500 | +16.7% |
| Remuneration, social security and pensions | 62 | €33,930 | €31,908 | -€2,021 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,954 | €10,794 | +€1,840 | +20.5% |
| Other operating charges | 640/8 | €36,824 | €36,091 | -€733 | -2.0% |
| Gross operating margin | 9900 | €89,527 | €72,767 | -€16,760 | -18.7% |
| Operating profit (loss) | 9901 | €9,818 | -€6,027 | -€15,845 | |
| Financial income | 75/76B | €7,105 | €3,990 | -€3,115 | -43.8% |
| Recurring financial income | 75 | €7,105 | €3,990 | -€3,115 | -43.8% |
| Financial charges | 65/66B | €1,322 | €1,274 | -€48 | -3.6% |
| Recurring financial charges | 65 | €1,322 | €1,274 | -€48 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €15,602 | -€3,311 | -€18,912 | |
| Income taxes | 67/77 | €300 | €436 | +€135 | +45.0% |
| Profit (loss) for the period | 9904 | €15,301 | -€3,746 | -€19,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,301 | -€3,746 | -€19,048 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.